A series of unrelated situations follow: Larkspur Inc.'s unadjusted trial balance at December 31, 2017, included the following accounts Debit Credit Allowance for doubtful accounts $8,100 Sales revenue Sales returns and allowances 60,500 Sales discounts 1,977,500 4,230 Larkspur estimates its bad debt expense to be 1.5% of net sales. Determine its bad debt expense for 2017. (Round answer to 0 decimal places, e.g. 58,971.) Bad debt expense